1 Sept 2015
CHATFIELD & CO LTD v COMMISSIONER OF INLAND REVENUE [2015] NZHC 2099
- Citation
- (2015) 27 NZTC¶22
- Court
- High Court
Documents that prompted the s17 Notices are prima facie relevant to the judicial review; the DTA confidentiality is not absolute — Article 25 read with the OECD Commentary permits disclosure in domestic court proceedings where domestic law allows unless the requesting State objects; the Commissioner must make specific inquiries of the Republic of Korea about consent to disclosure and, if Korea refuses, the Commissioner may then seek a direction under s69/s70 EA for nondisclosure and the Court will balance public interests; s81 TAA and court rules primarily govern disclosure in tax litigation.